The new legislative provision introduced by article 30 of Law no. 203/2024 was recently revealed, along with related administrative instructions provided by INPS (National Institute for Social Security) circular 24th Feb 2025, no. 48. The explanation given by the INPS emphasized the specifics set by article 30 of the Labour Bill (Law no 203/2024) dealing with the establishment of annuities, in relation to mandatory pension contributions which are optional and uncertain.
With the insertion of subsection seven in article 13 of Law no. 1338/1962, as of January 12, 2025 (the working date of the associated Labour Bill), it is now possible for an employee to directly request an annuity without having to replace the employer. However, this can only occur when the employer’s right (and an employee replacing them) is already provided. Or else, the annuity can neither be demanded by an employer nor an employee substituting the employer from the Institute due to the prescription having matured.
The Institute specifies that this prescription begins after ten years from the time at which the claim to these rights can be enforced, exactly from the expiration day for the mandatory contribution, which the employer should have paid but didn’t.
Besides, the details given in this recent circular apply not only to the applications and appeals launched since the enactment of Law no. 203/2024, but also to all the annuity applications and appeals submitted before the past 12th of January that remain unresolved or not yet defined.
Lastly, the INPS in its circular observed the administrative requirements to be met by the employer, or the employee or their successors, as well as the instructive profiles and redemption duties, including the profile of enrolled individuals in Public Management. This emphasizes the shift to autonomy which relieves employees of the burden of their employer’s failures while providing a secure way to handle their annuities.
